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The Meaning of
Other-Than-Temporary Impairment and Its Application to Certain Investments.
This FSP effectively eliminates the accounting guidance provided in EITF 03-1
in favor of existing impairment recognition guidance under SFAS No. 115,
SAB No. 59, APB No. 18, and EITF Topic D-44. The FSP is
for periods beginning after September 15, 2005, but its adoption is not
expected to have a material impact on the Companys consolidated financial
statements.

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"The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments" elsewhere: